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TAMPA – Almost a year of talking with the Yankees hasn’t resulted in Jorge Posada signing an extension and with the recent changes in the club’s universe it’s not likely the All-Star catcher will ink a pact soon.

“We have been negotiating with the Yankees in earnest for 10 months and there are issues to be addressed,” agent Seth Levinson said yesterday. “And no offer has been made.”

Mariano Rivera and Posada are eligible to file for free agency within 15 days of the final World Series out and considering their track records will be attractive to a lot of teams looking for a stud closer and a switch-hitting catcher.

Rivera’s agent Fernando Cuza couldn’t be reached for comment on Rivera’s situations or feelings about returning to the Yankees.

It’s not out of the question the 36-year-old Posada could command a three-year deal in the $39-44 million range considering the weak free-agent catching market. After all, he hit a career-high .338 with 20 homers and 90 RBIs while making $12 million this season. The Mets aren’t expected to resign Paul Lo Duca and the Marlins, who have been stockpiling dollars, will likely be interested.

Rivera, perhaps the greatest closer of all time and certainly the best ever in the postseason, made $10.5 million this season when he converted 30 of 34 save chances. The soon-to-be 38-year-old hasn’t hid his desire to pitch in the new Yankee Stadium in 2009 but once a quality component like Rivera gets to free agency, feelings often change quickly.

Like Posada, Rivera wants to know the direction the Yankees are going in after Hal and Hank Steinbrenner took over for their father, George, and who Joe Torre’s replacement will be. With Alex Rodriguez waiting to meet face to face with the Yankee brass, it’s likely Posada and Rivera will do the same before the filing period expires.

With Tony Pena the third and final managerial candidate to be interviewed today, the Yankees focus will shift to setting up a meeting with Rodriguez and agent Scott Boras. Rodriguez, who can opt out of the final three years of his contract, also wants to know what the future of the Yankees is.

The Yankees are interested in signing Rodriguez, who will win his second MVP in three years next month, to a long-term extension but if he opts out they have repeatedly said they won’t chase him into free agency.